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"Skripsi ini membahas mengenai penerapan prinsip piercing the corporate veil pada konstruksi hukum holding company dan subsidiary company yang dilihat dari putusan-putusan pengadilan di Indonesia. Dalam hal-hal tertentu, holding company dapat juga ditarik ikut bertanggung jawab melebihi saham yang dimilikinya atas gugatan pihak ketiga terhadap anak perusahaan dengan prinsip piercing the corporate veil. Berdasarkan hal tersebut, penulis mengajukan pokok permasalahan, yaitu: 1. Bagaimana pengaturan mengenai doktrin piercing the corporate veil terhadap holding company dan subsidiary company pada Undang- Undang Perseroan Terbatas?; 2. Bagaimanakah hubungan pertanggung jawaban antara holding company dan subsidiary company? Pada akhirnya, penulis memperoleh kesimpulan bahwa baik dalam gugatan maupun pertimbangan hakim dari kasus-kasus holding company di Indonesia, penerapan prinsip percing the corporate veil masih tidak konsisten.

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The focus of this thesis is the implementation of piercing the corporate veil principal on holding company and subsidiary company legal framework as seen from judicial decisions in Indonesia that involve holding company and subsidiary company as the parties to the dispute. In several conditions, holding company can have the liability beyond their shares on their subsidiary from third party’s claim with piercing the corporate veil principal. Based on that problems, the writer tried to describe the main issues, which are: 1. How piercing the corporate veil doctrine of holding company and subsidiary company regulated on Indonesian Company Law? 2. How liability between holding company and subsidiary company related?. Eventually, the writer received the conclusion that either in claims or judge considerations of holding company cases in Indonesia, the implementation of piercing the corporate veil principal still inconsistent."

"Berbagai persoalan yang berkembang dalam berbagai perkara-perkara kepailitan yang terjadi di Indonesia masih memiliki banyak kelemahan, terutama apabila menyangkut kepailitan terhadap perusahaan asing dalam bentuk holding company. Perusahaan grup semakin mendominasi kegiatan usaha dan memiliki peran penting dalam pembangunan. Konstruksi perusahaan grup terpisah secara hukum namun berada dalam satu kesatuan ekonomi. Permohonan PKPU oleh anak perusahaan terhadap holding company yang berakhir pailit dalam satu perusahaan grup merupakan hal yang tidak biasa. Permohonan PKPU tersebut terjadi pada kasus kepailitan AcrossAsia Limited sebagai holding company yang berkedudukan di Hong Kong dan dipailitkan oleh anak perusahaannya yaitu PT. First Media Tbk. Apakah permohonan PKPU tersebut sesuai dengan kaidah-kaidah hukum kepailitan, bagaimana tanggung jawab holding company yang pailit terhadap anak perusahaan dalam satu perusahaan grup, dan apa saja hambatan dalam penerapan cross-border insolvency dalam hukum kepailitan terkait adanya putusan pengadilan asing. Metode penelitian yang digunakan adalah penelitian hukum yuridis normatif, dengan pendekatan perundang-undangan, kasus, sejarah, dan pendekatan analisis. Kepailitan terhadap holding company oleh anak perusahaan merupakan penyalahgunaan kekuasaan holding company dan trik bisnis yang memanfaatkan instrumen hukum kepailitan untuk menghindari kewajiban terhadap pihak ketiga. Hukum kepailitan di Indonesia perlu merumuskan insolvensi tes terhadap permohonan pailit debitor, hal tersebut diperlukan agar tidak terjadi kepailitan terhadap perusahaan yang masih solven. Dalam pengaturan cross-border insolvency, UU Kepailitan Indonesia belum mengakomodasi aturan mengenai cross-border insolvency dalam UNCITRAL Model Law. Hal tersebut menyulitkan proses eksekusi harta debitor pailit di luar negeri dan pemerintah Indonesia juga perlu melakukan perjanjian bilateral maupun multilateral dengan negara lain dalam hal pengakuan putusan pengadilan asing.

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Various problems that develop in various cases of bankruptcy that occurred in Indonesia still has many weaknesses, particularly when it concerns of foreign companies bankruptcy in the form of holding company. The domination of Company group business activity increasingly raising and have an important role in development. The construction of group company is legally separated but it is in one economic entity. The Suspension of Debt Payment Obligation PKPU petition by subsidiaries against its holding company that ends in insolvency in one of the group company is uncommon. The PKPU petition occurred in the bankruptcy case of AcrossAsia Limited as a holding company with legal domiciled in Hong Kong and bankrupted by its subsidiary PT. First Media Tbk. Is the PKPU petition of its case is in accordance with the principle of bankruptcy law, how is the responsibility of the insolvent holding company to its subsidiary in the one of the group company, and what 39 s are the obstacles in implementing of the cross border insolvency in bankruptcy law related to the foreign court resolution. The legal research method that used is legal normative research, with the statute, case, historical and analytical approach. The bankruptcy of a holding company by its subsidiary is an abuse of holding company powers and business tricks that take an advantage of bankruptcy legal instruments to avoid liability to the third parties. Bankruptcy law in Indonesia needs to formulating insolvency test to the debtor bankruptcy petitioner, due it is necessary to avoid bankruptcy against the company that is still solvent. In a cross border insolvency regulations, the Indonesian Bankruptcy Law has not accommodated the rules of UNCITRAL Model Law on cross border insolvency. This matter makes complicating the execution process of the bankrupt debtor assets abroad and Indonesian government also needs to enter into bilateral and multilateral agreements with other countries in the recognitions of foreign courts resolution."

"Penelitian ini memiliki tiga tujuan yaitu menganalisis nilai tarif pajak efektif pada masing-masing klasifikasi industri berdasarkan IDX-IC, menganalisis pengaruh pandemi COVID-19 terhadap laba dan beban pajak perusahaan, serta menganalisis faktor-faktor yang berpengaruh pada tarif pajak efektif. Teknik purposive sampling digunakan untuk menentukan sampel pada perusahaan yang terdaftar pada Bursa Efek Indonesia berdasarkan klasifikasi IDX-IC. Pendekatan penelitian yang digunakan adalah dengan pendekatan mixed method. Berdasarkan penelitian didapatkan hasil rata-rata tarif pajak efektif perusahaan sampel pada tahun 2019 sampai 2021 berturut-turut adalah 26,87%, 24,51% dan 23,83% dengan sektor transportation and logistics memiliki rasio tarif pajak efektif paling tinggi di antara sektor lainnya. Analisis mengenai penurunan laba dan penurunan beban pajak yang dialami perusahaan pada masa pandemi hanya mempertimbangkan faktor pandemi COVID-19. Pandemi COVID-19 memiliki dampak yang bervariasi tergantung pada jenis industrinya. Hanya pada sektor healthcare dan infrastructure yang berkinerja lebih baik dibandingkan sektor lainnya pada masa pandemi COVID-19. Selain variabel pandemi COVID-19, variabel perusahaan grup yang digunakan dalam meneliti faktor yang mempengaruhi tarif pajak efektif. Sementara variabel kontrol ditetapkan berupa laverage, kepemilikan manajerial, capital intensity ratio, inventory intensity ratio, profitabilitas, dan ukuran perusahaan. Berdasarkan hasil penelitian, variabel pandemi COVID-19 berpengaruh positif terhadap tarif pajak efektif. Sementara itu variabel perusahaan grup berpengaruh negatif terhadap tarif pajak efektif. Untuk variabel kontrol diketahui hanya profitabilitas yang berpengaruh terhadap tarif pajak efektif. Adanya pengaruh rugi perusahaan anak terhadap laba konsolidasi menyebabkan rasio tarif pajak efektif lebih kecil dibandingkan tarif pajak efektif apabila bersumber dari perusahaan induk saja.

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The aim of this research is to analyze related to the effective tax rate of companies for each classification sector based on the IDX-IC, to analyze the effect of the COVID-19 pandemic on corporate profits and tax burden, and to determine whether the factors used in this study have an influence on the effective tax rate of companies. A purposive sampling technique was used to determine the research sample, which consisted of companies listed on the Indonesia Stock Exchange classified based on the IDX-IC. The research approach used a mixed-methods approach. Based on the research, it was found that the average effective tax rate of the sample companies in 2019-2021 respectively, 26,87%, 24,51%, and 23,83%, with transportation and logistics sector have highest effective tax rate than other sectors. The analysis regarding the decline in profits and decreased tax burden experienced by companies during the pandemic only considers the COVID-19 pandemic factor. The COVID-19 pandemic has had varying impacts depending on the type of industry. Only the healthcare and infrastructure sector have performed better than other sectors during the COVID-19 pandemic. Apart from the COVID-19 pandemic variable, there are also group company variables used in researching the factors that affect the effective tax rate. While the control variables are defined as leverage, managerial ownership, capital intensity ratio, inventory intensity ratio, profitability, and company size. Based on the research results, the COVID-19 pandemic variable has a positive effect on the effective tax rate. Meanwhile, group company variables have a negative effect on the effective tax rate. For the control variable, it is known that only profitability influences the effective tax rate. The influence of subsidiary company losses on consolidated profits causes the ratio of the effective tax rate to be smaller than the effective tax rate if it comes from the parent company"